Tin Box Company v. CIT

249 ITR 216Supreme Court of India2001#91 most cited

What is Tin Box Company v. CIT authority for?

When an issue is remitted to the Assessing Officer for fresh adjudication, the AO must conduct a de novo examination and provide the assessee a full opportunity of being heard. The assessee is bound to comply with the notices issued by the AO.

624

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Tin Box Company v CIT · 249 ITR 216 · remission to AO · fresh adjudication · de novo assessment · opportunity of being heard · natural justice · section 68 · unexplained share capital · set aside order · compliance with notices · section 143(3)

Also reported as

116 Taxmann 491

Sections most often in play

Section 144Section 147Section 148Section 143(3)Section 142(1)Section 69ASection 250Section 68

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150unexplained jewelleryviolation of natural justicesection 70beyond four yearssection 18section 149(1)(b)

Judgments citing Tin Box Company v. CIT

CHUNNU INTERNATIONAL,DELHI vs. ACIT CIRCLE-28(1), DELHI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3704/DEL/2025[2010-11]Status: DisposedITAT Delhi08 Apr 2026AY 2010-11

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year:2010-11] Chunnu International, Acit, Circle-28(1), C-55/4, Okhla Industrial Area, Civic Centre, Phase-Ii, New Delhi-110020 Vs New Delhi-110001 Pan Aacfc1559L Appellant Respondent Assessee By Shri Ummed Kuntal, Ca Revenue By Shri Manish Gupta, Sr. Dr Date Of Hearing 01.04.2026 Date Of Pronouncement 01.04.2026

Section 144Section 147

…possess the first right and responsibilities to examine facts of a case before arriving at his decision qua determination of taxable income in a particular case. We have noted with respectful deference the decision of Hon’ble Apex Court in the case of TIN box 249 ITR 216 on the subject matter. Accordingly, the appeal of the assessee is allowed for statistical purposes 6. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 01ST April, 2026. [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated:. 08.04.2026 Shekhar…

S. BALASUBRAMANIAN,POLLACHI vs. ITO, NCW-1(7), MADURAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 3726/CHNY/2025[2019-20]Status: DisposedITAT Chennai13 Mar 2026AY 2019-20

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr. A. Arjunaraj C.A ""For Respondent: Dr.M.D. Vijay Kumar, JCIT
Section 144Section 148Section 270ASection 271ASection 271BSection 272A(1)(d)

…e interest of justice and fair play and considering the fact that the assessee didn’t get proper opportunity for presenting its cases before the AO, by relying on the decision of the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported in [2001] 249 ITR 216 (SC), we set aside the ITA Nos.3719 to 3726/Chny/2025 (AYs 2018-19 & 2019-20) S. Balasubramanian :: 5 :: impugned orders of Ld CIT(A) and restore the assessments for both relevant AY’s back to the file of AO for fresh assessment in accordance to law after hearing the assessee. The Ld AR has undertaken to file written submission/documents to subst…

S BALASUBRAMANAIN,POLLACHI vs. ITO, NCW-1(7), MADURAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 3725/CHNY/2025[2019-20]Status: DisposedITAT Chennai13 Mar 2026AY 2019-20

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr. A. Arjunaraj C.A ""For Respondent: Dr.M.D. Vijay Kumar, JCIT
Section 144Section 148Section 270ASection 271ASection 271BSection 272A(1)(d)

…e interest of justice and fair play and considering the fact that the assessee didn’t get proper opportunity for presenting its cases before the AO, by relying on the decision of the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported in [2001] 249 ITR 216 (SC), we set aside the ITA Nos.3719 to 3726/Chny/2025 (AYs 2018-19 & 2019-20) S. Balasubramanian :: 5 :: impugned orders of Ld CIT(A) and restore the assessments for both relevant AY’s back to the file of AO for fresh assessment in accordance to law after hearing the assessee. The Ld AR has undertaken to file written submission/documents to subst…

S BALASUBRAMANIAN,POLLACHI vs. ITO, NCW-1(7), MADURAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 3724/CHNY/2025[2019-20]Status: DisposedITAT Chennai13 Mar 2026AY 2019-20

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr. A. Arjunaraj C.A ""For Respondent: Dr.M.D. Vijay Kumar, JCIT
Section 144Section 148Section 270ASection 271ASection 271BSection 272A(1)(d)

…e interest of justice and fair play and considering the fact that the assessee didn’t get proper opportunity for presenting its cases before the AO, by relying on the decision of the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported in [2001] 249 ITR 216 (SC), we set aside the ITA Nos.3719 to 3726/Chny/2025 (AYs 2018-19 & 2019-20) S. Balasubramanian :: 5 :: impugned orders of Ld CIT(A) and restore the assessments for both relevant AY’s back to the file of AO for fresh assessment in accordance to law after hearing the assessee. The Ld AR has undertaken to file written submission/documents to subst…

S BALASUBRAMANIAN,POLLACHI vs. ITO, NCW-1(7), MADURAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 3723/CHNY/2025[2019-20]Status: DisposedITAT Chennai13 Mar 2026AY 2019-20

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr. A. Arjunaraj C.A ""For Respondent: Dr.M.D. Vijay Kumar, JCIT
Section 144Section 148Section 270ASection 271ASection 271BSection 272A(1)(d)

…e interest of justice and fair play and considering the fact that the assessee didn’t get proper opportunity for presenting its cases before the AO, by relying on the decision of the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported in [2001] 249 ITR 216 (SC), we set aside the ITA Nos.3719 to 3726/Chny/2025 (AYs 2018-19 & 2019-20) S. Balasubramanian :: 5 :: impugned orders of Ld CIT(A) and restore the assessments for both relevant AY’s back to the file of AO for fresh assessment in accordance to law after hearing the assessee. The Ld AR has undertaken to file written submission/documents to subst…

S BALASUBRAMANIAN,POLLACHI vs. ITO, NCW-1(7), MADURAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 3722/CHNY/2025[2018-19]Status: DisposedITAT Chennai13 Mar 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr. A. Arjunaraj C.A ""For Respondent: Dr.M.D. Vijay Kumar, JCIT
Section 144Section 148Section 270ASection 271ASection 271BSection 272A(1)(d)

…e interest of justice and fair play and considering the fact that the assessee didn’t get proper opportunity for presenting its cases before the AO, by relying on the decision of the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported in [2001] 249 ITR 216 (SC), we set aside the ITA Nos.3719 to 3726/Chny/2025 (AYs 2018-19 & 2019-20) S. Balasubramanian :: 5 :: impugned orders of Ld CIT(A) and restore the assessments for both relevant AY’s back to the file of AO for fresh assessment in accordance to law after hearing the assessee. The Ld AR has undertaken to file written submission/documents to subst…

S BALASUBRAMANIAN,POLLACHI vs. ITO, NCW-1(7), MADURAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 3721/CHNY/2025[2018-19]Status: DisposedITAT Chennai13 Mar 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr. A. Arjunaraj C.A ""For Respondent: Dr.M.D. Vijay Kumar, JCIT
Section 144Section 148Section 270ASection 271ASection 271BSection 272A(1)(d)

…e interest of justice and fair play and considering the fact that the assessee didn’t get proper opportunity for presenting its cases before the AO, by relying on the decision of the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported in [2001] 249 ITR 216 (SC), we set aside the ITA Nos.3719 to 3726/Chny/2025 (AYs 2018-19 & 2019-20) S. Balasubramanian :: 5 :: impugned orders of Ld CIT(A) and restore the assessments for both relevant AY’s back to the file of AO for fresh assessment in accordance to law after hearing the assessee. The Ld AR has undertaken to file written submission/documents to subst…

S BALASUBRAMANIAN,POLLACHI vs. ITO, NCW-1(7), MADURAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 3720/CHNY/2025[2018-19]Status: DisposedITAT Chennai13 Mar 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr. A. Arjunaraj C.A ""For Respondent: Dr.M.D. Vijay Kumar, JCIT
Section 144Section 148Section 270ASection 271ASection 271BSection 272A(1)(d)

…e interest of justice and fair play and considering the fact that the assessee didn’t get proper opportunity for presenting its cases before the AO, by relying on the decision of the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported in [2001] 249 ITR 216 (SC), we set aside the ITA Nos.3719 to 3726/Chny/2025 (AYs 2018-19 & 2019-20) S. Balasubramanian :: 5 :: impugned orders of Ld CIT(A) and restore the assessments for both relevant AY’s back to the file of AO for fresh assessment in accordance to law after hearing the assessee. The Ld AR has undertaken to file written submission/documents to subst…

S BALASUBRAMANIAN,POLLACHI vs. ITO, NCW-1(7), MADURAI

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 3719/CHNY/2025[2018-19]Status: DisposedITAT Chennai13 Mar 2026AY 2018-19

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr. A. Arjunaraj C.A ""For Respondent: Dr.M.D. Vijay Kumar, JCIT
Section 144Section 148Section 270ASection 271ASection 271BSection 272A(1)(d)

…e interest of justice and fair play and considering the fact that the assessee didn’t get proper opportunity for presenting its cases before the AO, by relying on the decision of the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported in [2001] 249 ITR 216 (SC), we set aside the ITA Nos.3719 to 3726/Chny/2025 (AYs 2018-19 & 2019-20) S. Balasubramanian :: 5 :: impugned orders of Ld CIT(A) and restore the assessments for both relevant AY’s back to the file of AO for fresh assessment in accordance to law after hearing the assessee. The Ld AR has undertaken to file written submission/documents to subst…

PANCHAMRUT EDUCATION AND CHARITABLE TRUST,BAYAD vs. COMMISSIONER OF INCOME TAX(EXEMPTIONS),AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2685/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad19 Feb 2026AY 2025-26

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Alpesh Parmar, CIT- DR
Section 12ASection 12A(1)(ac)

…The Hon’ble Supreme Court in Andaman Timber Industries v. Commissioner of Central Excise (281 CTR 241) has held that denial of an effective opportunity amounts to violation of natural justice and vitiates the proceedings. Similarly, in Tin Box Company v. CIT (249 ITR 216), the Hon’ble Supreme Court has held that where proper opportunity has not been granted, the matter should be restored to the file of the authority for fresh consideration. 8. In view of the above and considering the totality of facts, we deem it appropriate, in the interest of justice, to set aside the impugned order passed by the CIT (Exemptio…

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2616/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…tion on merits, which has not taken place either at the assessment stage or at the first appellate stage. 17. Accordingly, in the interest of substantial justice and following the ratio laid down by the Hon’ble Supreme Court in Tin Box Company v. CIT [(2001) 249 ITR 216 (SC)], wherein it was held that when an assessee has not been afforded a proper opportunity of being heard, the matter should be restored for fresh adjudication, we deem it appropriate to set aside the impugned assessment order as well as the order of the learned CIT(Appeals) on the quantum issues and restore the matter to the file of the Assessi…

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2615/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…tion on merits, which has not taken place either at the assessment stage or at the first appellate stage. 17. Accordingly, in the interest of substantial justice and following the ratio laid down by the Hon’ble Supreme Court in Tin Box Company v. CIT [(2001) 249 ITR 216 (SC)], wherein it was held that when an assessee has not been afforded a proper opportunity of being heard, the matter should be restored for fresh adjudication, we deem it appropriate to set aside the impugned assessment order as well as the order of the learned CIT(Appeals) on the quantum issues and restore the matter to the file of the Assessi…

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2614/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…tion on merits, which has not taken place either at the assessment stage or at the first appellate stage. 17. Accordingly, in the interest of substantial justice and following the ratio laid down by the Hon’ble Supreme Court in Tin Box Company v. CIT [(2001) 249 ITR 216 (SC)], wherein it was held that when an assessee has not been afforded a proper opportunity of being heard, the matter should be restored for fresh adjudication, we deem it appropriate to set aside the impugned assessment order as well as the order of the learned CIT(Appeals) on the quantum issues and restore the matter to the file of the Assessi…

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2613/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…tion on merits, which has not taken place either at the assessment stage or at the first appellate stage. 17. Accordingly, in the interest of substantial justice and following the ratio laid down by the Hon’ble Supreme Court in Tin Box Company v. CIT [(2001) 249 ITR 216 (SC)], wherein it was held that when an assessee has not been afforded a proper opportunity of being heard, the matter should be restored for fresh adjudication, we deem it appropriate to set aside the impugned assessment order as well as the order of the learned CIT(Appeals) on the quantum issues and restore the matter to the file of the Assessi…

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

ITA 2612/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad17 Feb 2026AY 2015-16

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Respondent by: Shri Rignesh Das, CIT-DRFor Respondent: Shri Rignesh Das, CIT-DR
Section 10Section 234ASection 270ASection 271(1)(c)Section 271ASection 69

…tion on merits, which has not taken place either at the assessment stage or at the first appellate stage. 17. Accordingly, in the interest of substantial justice and following the ratio laid down by the Hon’ble Supreme Court in Tin Box Company v. CIT [(2001) 249 ITR 216 (SC)], wherein it was held that when an assessee has not been afforded a proper opportunity of being heard, the matter should be restored for fresh adjudication, we deem it appropriate to set aside the impugned assessment order as well as the order of the learned CIT(Appeals) on the quantum issues and restore the matter to the file of the Assessi…

ASTHA CHARITABLE TRUST,MODASA vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2624/AHD/2025[2025-26]Status: DisposedITAT Ahmedabad13 Feb 2026AY 2025-26

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: NoneFor Respondent: Shri Rignesh Das, CIT-DR
Section 12ASection 12A(1)(ac)

…Timber Industries vs. Commissioner of Central Excise (281 CTR 241) has held that denial of opportunity to present one’s case amounts to violation of natural justice and vitiates the proceedings. Similarly, the Hon’ble Supreme Court in Tin Box Company v. CIT (249 ITR 216) has held that where proper opportunity is not granted, the matter should be restored to the file of the authority for fresh adjudication. 8. Considering the totality of facts and in the interest of justice, we deem it appropriate to set aside the impugned order passed by the CIT (Exemptions) and restore the matter to his file for de novo consid…

DINESH ENTERPRISES,SALEM vs. ITO, WARD-1(8), SALEM

In the result, appeal filed by the assessee is allowed for statistical

ITA 165/CHNY/2026[2017-18]Status: DisposedITAT Chennai11 Feb 2026AY 2017-18

Bench: Shri Aby T. Varkey & Ms. Padmavathy. S

For Appellant: Mr.P.M. Kathir, AdvocateFor Respondent: Ms.R. Anitha, Addl.CIT

…all the details about the cash deposits made in the bank accounts. Considering the fact that the assessee didn’t get proper opportunity before the AO, relying on the decision of the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported in [2001] 249 ITR 216 (SC), we are inclined to allow the plea of assessee to remit the assessment back to AO for fresh assessment. In TIN Box Co. supra, the Hon’ble Supreme Court held as under: 1. It is unnecessary to go into great detail in these matters for there is a statement in the order of the Tribunal, the fact-finding authority, that reads thus : "We will st…

MOM FOUNDATION,VELLORE vs. ITO, EXEMPTIONS WARD-1,, CHENNA

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 3468/CHNY/2025[2020-21]Status: DisposedITAT Chennai11 Feb 2026AY 2020-21

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.N. Sanjit Krishna, CAFor Respondent: Ms.R. Anitha, Addl.CIT
Section 144

…erefore, he pleaded that the matter may be M/s. Mom Foundation :: 2 :: restored back to the file of the AO since the assessee didn’t get proper opportunity before AO, as held by the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported in [2001] 249 ITR 216 (SC). 3. The brief facts of the case are that the assessee is a Public Charitable Trust, which according to the AO didn’t file ITR and audited report for AY 2020-21. The AO noted that in the assessee’s bank account there was a total credit and debit of ₹2,75,34,792/- & ₹2,67,50,551/- respectively. According to the AO, as per Form 26AS, the a…

SARATHA,VIRUDHUNAGAR vs. ITO WARD 3, VIRUDHUNAGAR

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 3436/CHNY/2025[2020-2021]Status: DisposedITAT Chennai11 Feb 2026AY 2020-2021

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Ms.D. Geetha, CAFor Respondent: Ms.R. Anitha, Addl.CIT
Section 144Section 148Section 249(4)

…:: 2 :: into the merits of the grounds of appeal raised by the assessee. Therefore, prayed that the assessee be granted an opportunity before the AO by relying on the decision of the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported in [2001] 249 ITR 216 (SC). 3. The brief facts of the case are that the assessee is an individual and didn’t file her return of income (RoI) for AY 2020-21. The AO received information that the assessee had made cash deposits amounting to ₹20,51,200/- in her bank account in Tamilnadu Mercantile Bank Ltd., and also made time-deposits amounting to ₹42 lakhs and receiv…

PANEERSELVAM SUBRAMANIAM,CHENNAI vs. ITO, NCW-5(1), CHENNAI

In the result, appeal filed by the assessee is allowed for statistical

ITA 3068/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Feb 2026AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr. Sanjay Aravind, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 249(4)Section 294(4)

…, he prayed that one more opportunity may be given to the assessee to prove the claims raised by assessee, by submitting all the evidences before the AO and cited the decision of the Hon’ble Supreme Court in the case of TIN Box Co. v. CIT reported in [2001] 249 ITR 216 (SC). ITA No.3068/Chny/2025 & SP No.104/Chny2025 (AY 2016-17) Paneerselvam Subramanian :: 3 :: 3. Per contra, the Ld.DR opposes the plea of the assessee and doesn’t want us to give one more opportunity to the assessee. 4. Having heard both the parties and after perusal of the records, we note that the assessee didn’t file RoI for AY 2016-17…

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